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SEC Amends Rule 701, Issues Concept Release on Modernizing Employee Offerings

USA - July 23 2018 The US Securities and Exchange Commission's new Rule 701 and concept release may ease a new generation of companies' ability to offer and issue...

Celia A. Soehner, Leland S. Benton.

Division of Corporation Finance Issues New Proxy Guidance

USA - May 21 2018 Updated for the first time in more than a decade, the new guidance for proxy rules and statements provides significant changes to certain disclosure...

Celia A. Soehner, Christopher S. Ronne.

“Say on Pay” Hasn’t Gone A-Way Under Tax Reform, Reminds ISS

USA - February 7 2018 Internal Revenue Code Section 162(m) imposes a $1 million limit on the amount most public companies can deduct for compensation paid to any “covered...

Patrick Rehfield.

Summary of ISS 2018 Americas Proxy Voting Guidelines Specific to US Public Companies

USA - November 20 2017 On November 16, 2017, Institutional Shareholder Services (ISS) published its 2018 Americas Proxy Voting Guidelines Updates. The following is a...

Helpful Recent SEC Guidance on CEO Pay Ratio Disclosure

USA - October 5 2017 The CEO pay ratio disclosure requirement of Regulation S-K, Item 402(u) mandated by section 953(b) of the Dodd-Frank Act requires most publicly held...

Anna M. Pomykala, Mims Maynard Zabriskie.